Sign-In
Cart
Gemeinschaftsrechtliche Kapitalverkehrsfreiheit und österreichisches Steuerrecht
Paperback
Currently unavailable to order
Please enter your email and a message will be sent to you when this product becomes available on our website.
ISBN10: 363874079X
ISBN13: 9783638740791
Publisher: Grin Verlag
Published: Aug 24 2007
Pages: 84
Weight: 0.27
Height: 0.20 Width: 5.83 Depth: 8.27
Language: German
ISBN13: 9783638740791
Publisher: Grin Verlag
Published: Aug 24 2007
Pages: 84
Weight: 0.27
Height: 0.20 Width: 5.83 Depth: 8.27
Language: German
Diplomarbeit aus dem Jahr 2005 im Fachbereich Jura - Steuerrecht, Note: 2,0, Karl-Franzens-Universität Graz (Institut für Finanzrecht), Sprache: Deutsch, Abstract: Das nationale Recht und damit auch das nationale Steuerrecht ist von einem immer grö er werdenden Einfluss des Europäischen Gemeinschaftsrechts gekennzeichnet. Insbesondere die im EG-Vertrag verankerten Grundfreiheiten schränken den Gestaltungsspielraum des nationalen Gesetzgebers ein, da nationale Regelungen nicht gegen das Gemeinschaftsrecht versto en dürfen. Die hier vorliegende Diplomarbeit beschäftigt sich mit einer dieser Grundfreiheiten, nämlich der Kapitalverkehrsfreiheit. Nach einem kurzen Überblick über die Entwicklung der Kapitalverkehrsfreiheit und einer Abgrenzung zu den anderen Grundfreiheiten wird das (für alle Grundfreiheiten wichtige) Beschränkungs- und Diskriminierungsverbot erläutert. Anschlie end erfolgt eine Analyse der für das Steuerrecht wohl interessantesten und bedeutendsten Bestimmung im EG-Vertrag, der Steuerklausel. Diese erlaubt den Mitgliedstaaten der EU unter gewissen Voraussetzungen, die Kapitalverkehrsfreiheit zu beschränken. Am Ende des ersten Teils dieser Arbeit werden kurz die für Österreich wichtigsten Entscheidungen des EuGH zum Thema Kapitalverkehrsfreiheit und Steuerrecht dargestellt. Der zweite Teil (Kapitel IV) beschäftigt sich mit den Auswirkungen der Kapitalverkehrsfreiheit auf das österreichische Steuerrecht. Anhand einiger ausgewählter Bereiche des Steuerrechts wird überprüft, ob nationale Vorschriften gegen die Kapitalverkehrsfreiheit versto en. Unter anderem werden hier die Besteuerung von Zinsen und Dividenden, die Wegzugsbesteuerung, das Erbschaftssteuergesetz und die Besteuerung von Investmentfonds behandelt. Des Weiteren wird dargelegt, welche Änderungen bereits vorgenommen wurden, um eine Gemeinschaftsrechtskonformität der nationalen Vorschriften zu erreichen.
1 different editions
Also available
Gemeinschaftsrechtliche Kapitalverkehrsfreiheit und österreichisches Steuerrecht
Pölzl, Philipp
Paperback
$111.48
Also in
General Law
Before All Is Said and Done: Practical Advice on Living and Dying Well
Miles, Pat
Watson, Suzanne
Hardcover
$10.99
Boy with a Knife: A Story of Murder, Remorse, and a Prisoner's Fight for Justice
Trounstine, Jean
Paperback
$17.05
With Liberty and Justice for Some: How the Law Is Used to Destroy Equality and Protect the Powerful
Greenwald, Glenn
Hardcover
$35.14
The U.S. Constitution: A Comprehensive and Annotated Guide for the Modern Reader
Murray, Melissa
Hardcover
$27.00
Last Branch Standing: A Potentially Surprising, Occasionally Witty Journey Inside Today's Supreme Court
Isgur, Sarah
Hardcover
$28.80
North Carolina Notary Public Manual, 2016
North Carolina Department of the
Secretary of State
Secretary of State, Nc Department
Hardcover
$28.44
Unreasonable Women: Three Stories of Violence, Imprisonment, and Extraordinary Survival
Van Der Leun, Justine
Hardcover
$27.00
Discovering the Club: Piecing Together the Puzzling Network of Parental Pimping, Ritualistic Abuse, and Sex Trafficking
Clack, Cynthia L.
Paperback
$21.80
Department of Fate: The Promise, the Power, and the Collapse of America's Most Consequential Institution
Maddow, Rachel
Hardcover
$33.25
Social Security, Medicare & Government Pensions: Get the Most Out of Your Retirement and Medical Benefits
Matthews, Joseph
Paperback
$28.49
The Price of Mercy: Unfair Trials, a Violent System, and a Public Defender's Search for Justice in America
Galvin Almanza, Emily
Hardcover
$30.40
Nolo's Guide to Social Security Disability: Getting & Keeping Your Benefits
Morton III, David A.
Paperback
$37.99
Five Bullets: The Story of Bernie Goetz, New York's Explosive '80s, and the Subway Vigilante Trial That Divided the Nation
Williams, Elliot
Hardcover
$28.80
Captain's Dinner: A Shipwreck, an Act of Cannibalism, and a Murder Trial That Changed Legal History
Cohen, Adam
Hardcover
$28.80
Federal Rules of Civil Procedure; 2026 Edition: With Statutory Supplement
Michigan Legal Publishing Ltd
Paperback
$24.38
So Ordered: An Originalist's View of the Constitution, the Court, and Our Country
Alito, Samuel A., Jr.
Hardcover
$30.40
The Water Remembers: My Indigenous Family's Fight to Save a River and a Way of Life
Cordalis, Amy Bowers
Hardcover
$28.50
Our Minds Were Always Free: A History of How Black Brilliance Was Exploited--And the Fight to Retake Control
Davis, Lisa E.
Hardcover
$26.10
The Criminal Law Handbook: Know Your Rights, Survive the System
Bergman, Paul
Berman, Sara J.
Paperback
$37.99
Your Data Will Be Used Against You: Policing in the Age of Self-Surveillance
Ferguson, Andrew Guthrie
Hardcover
$46.20
The Pain Brokers: How Con Men, Call Centers, and Rogue Doctors Fuel America's Lawsuit Factory
Chamblee Burch, Elizabeth
Hardcover
From $14.99
Revenge for the Sixties: Sam Alito and the Triumph of the Conservative Legal Movement
Canellos, Peter S.
Hardcover
$29.45
Supremacy: How Rule by the Court Replaced Government by the People
Bowie, Nikolas
Renan, Daphna
Hardcover
$28.79
Searching for Jane Crow: Black Women and Mass Incarceration in America from the Auction Block to the Cell Block
Leflouria, Talitha L.
Hardcover
$28.80
Robert's Rules of Order Newly Revised in Brief, 3rd Edition
Balch, Thomas J.
Robert, Henry M., III
Honemann, Daniel H.
Paperback
$11.39
Bone Valley: A True Story of Injustice and Redemption in the Heart of Florida
King, Gilbert
Hardcover
$31.34
One in Five: Why Child Sexual Abuse Is Our Biggest Public Health Crisis--And What We Can Do to Stop It
Letourneau, Elizabeth J.
Malone, Luke
Hardcover
$28.50
The Public Domain: Find and Use Free Content for Your Website, Book, App, Music, Video, Art, and More
Secor, Glen
Paperback
$28.49
The Trustee's Legal Companion: A Step-By-Step Guide to Administering a Living Trust
Buckley, Shaila
Hanks, Liza
Zolla, Carol Elias
Paperback
$37.99
When Companies Run the Courts: How Forced Arbitration Became America's Secret Justice System
Ballou, Brendan
Hardcover
$28.50
Oops...That's Illegal!: A Handbook for the Wildly Curious (and the Accidental Outlaw)
Mandell, Mike
Hardcover
$28.50
Dig Me a Grave: The Inside Story of the Serial Killer Who Seduced the South
Harpootlian, Richard A.
Assael, Shaun
Hardcover
$27.55
Is the Government Legally Killing Us?: Is the Evidence Obvious? How Fear of Death and the Illusion of Freedom Turn Us Into Accomplices to Evil
(Scott Schara), Grace's Dad
Paperback
$19.77
38 Londres Street: On Impunity, Pinochet in England, and a Nazi in Patagonia
Sands, Philippe
Hardcover
$31.50
Lawless: How the Supreme Court Runs on Conservative Grievance, Fringe Theories, and Bad Vibes
Litman, Leah
Paperback
$18.00
Federal Rules of Evidence; 2026 Edition (Casebook Supplement): With Advisory Committee notes, Rule 502 explanatory note, internal cross-references, qu
Michigan Legal Publishing Ltd
Paperback
$31.19
Iras, 401(k)S & Other Retirement Plans: Strategies for Taking Your Money Out
Slesnick, Twila
Shea, Tracy
Paperback
$32.39
Represent Yourself in Court: Prepare & Try a Winning Civil Case
Berman, Sara J.
Bergman, Paul
Paperback
$37.99
Getting Permission: Using & Licensing Copyright-Protected Materials Online & Off
Stim, Richard
Paperback
$33.24
Medical Terminology Made Simple: Easily Learn, Memorize, and Pronounce Medical Terms
Temple, John, MD
Paperback
$14.24
The Constitution Cannot Save Us: Why We Can No Longer Rely on Our Founding Document
Seidman, Louis Michael
Hardcover
$31.99
Understanding Living Trusts(R): How You Can Avoid Probate, Keep Control, Save Taxes, and Enjoy Peace of Mind
Schumacher, Vickie
Paperback
$28.45
Federal Rules of Evidence; 2026 Edition: With Internal Cross-References
Michigan Legal Publishing Ltd
Paperback
$12.49
Pink Crime: Fighting Against the Criminalization of Motherhood, Pregnancy, and Queer Identity
Beety, Valena
Hardcover
$26.59
The Constitution of the United States of America: The Declaration of Independence, The Bill of Rights
Founding Fathers
Paperback
$7.49
The U.S. Constitution and Other Writings (Deluxe Leatherbound Edition)
Editors of Canterbury Classics
Hardcover
$28.49
The Presidential Pardon: The Short Clause with a Long, Troubled History
Prakash, Saikrishna Bangalore
Hardcover
$21.80
Stitching Freedom: A True Story of Injustice, Defiance, and Hope in Angola Prison
Tyler, Gary
Hardcover
$27.55
Lawless: How the Supreme Court Runs on Conservative Grievance, Fringe Theories, and Bad Vibes
Litman, Leah
Hardcover
From $12.99
The Cases That Haunt Us: From Jack the Ripper to JonBenet Ramsey, the Fbi's Legendary Mindhunter Sheds Light on the Mysteries That Won't Go Away
Douglas, John E.
Olshaker, Mark
Paperback
$19.95
No Loose Ends: The Smart & Slightly Morbid Guide to Estate Planning & End-Of-Life Tasks
Zuckerman, Adam
Hardcover
$33.25
Special Needs Trusts: Protect Your Child's Financial Future
Urbatsch, Kevin
Farinas Jones, Jessica
Paperback
$34.19
The U.S. Constitution - Anti-Federalist Edition
Convention, Constitutional
Adams, Samuel
Henry, Patrick
Paperback
$11.59
J.K. Lasser's Small Business Taxes 2026: Your Complete Guide to a Better Bottom Line
Weltman, Barbara
Paperback
$23.75
Every Californian's Guide to Estate Planning: Wills, Trust & Everything Else
Hanks, Liza W.
Paperback
$28.49
The Only Living Trusts Estate Planning Guide: Protect Your Assets, Avoid Probate, Slash Taxes and Secure Your Heirs' Future.
Sterling, Thayer
Paperback
$27.99
Fireproof: A Five-Step Model to Take Your Law Firm from Unpredictable to Wildly Profitable
Nachazel, John
Morse, Mike
Hardcover
$26.59
Beyond the Body Farm: A Legendary Bone Detective Explores Murders, Mysteries, and the Revolution in Forensic Science
Jefferson, Jon
Bass, Bill
Paperback
$18.04
The Fall of Affirmative Action: Race, the Supreme Court, and the Future of Higher Education
Driver, Justin
Paperback
$17.10
55 Successful Harvard Law School Application Essays, 2nd Edition: With Analysis by the Staff of the Harvard Crimson
Staff of the Harvard Crimson
Paperback
$18.05
Contempt of Court: The Turn-Of-The-Century Lynching That Launched a Hundred Years of Federalism
Curriden, Mark
Phillips, Leroy
Paperback
From $10.99
Little Book of Restorative Justice & Community: Reclaiming Connection and Responsibility for Our Neighbors
Morneau, Caitlin
Wilson, Sheryl
Paperback
$8.54
Solve Your Money Troubles: Strategies to Get Out of Debt and Stay That Way
Loftsgordon, Amy
O'Neill, Cara
Paperback
$25.64
Campus Speech and Academic Freedom: A Guide for Difficult Times
Chemerinsky, Erwin
Gillman, Howard
Hardcover
$28.50
Hitler's American Model: The United States and the Making of Nazi Race Law
Whitman, James Q.
Paperback
$14.20
Dealing with Problem Employees: How to Manage Performance & Personal Issues in the Workplace
Nolo, The Editors of
Paperback
$47.49
The Trump Indictments: The 91 Criminal Counts Against the Former President of the United States
Velshi, Ali
Paperback
$18.04
Georgia Real Estate License Exam Prep: All-in-One Review and Testing to Pass Georgia's PSI Real Estate Exam
Mettling, Ryan
Mettling, Stephen
Cusic, David
Paperback
$36.19
Beyond the Grave, Revised and Updated Edition: The Right Way and the Wrong Way of Leaving Money to Your Children (and Others)
Condon, Jeffery L.
Paperback
$21.84
The Little Book of Race and Restorative Justice: Black Lives, Healing, and Us Social Transformation
Davis, Fania E.
Paperback
From $5.99